What lunar date does January 2, 2025, fall on? What is the tax report submission schedule in Vietnam for January 2025?

What lunar date does January 2, 2025, fall on?

Based on the Perpetual Calendar for January 2025 as follows:

Thus, it can be seen that January 2, 2025, of the Gregorian calendar falls on Thursday, December 3, 2024, of the lunar calendar.

What lunar date is January 2, 2025? (Image from the Internet)

What is the tax report submission schedule in Vietnam for January 2025?

Below is the tax report submission schedule for January 2025:

How much is the penalty for late submission of tax declarations in January in Vietnam?

Based on Article 13 Decree 125/2020/ND-CP regulations on penalties for late submission of tax declarations in January as follows:

(1) A warning is issued for submitting VAT declarations late by 1 to 5 days with mitigating circumstances.

(2) A fine ranging from VND 2,000,000 to VND 5,000,000 for submitting VAT declarations late by 1 to 30 days, except for cases specified in Clause 1, Article 13 Decree 125/2020/ND-CP

(3) A fine ranging from VND 5,000,000 to VND 8,000,000 for submitting VAT declarations late by 31 to 60 days.

(4) A fine ranging from VND 8,000,000 to VND 15,000,000 for one of the following actions:

- Submitting VAT declarations late by 61 to 90 days;

- Submitting VAT declarations late by 91 days or more without any tax payable;

- Not submitting VAT declarations but without any tax payable;

(5) A fine ranging from VND 15,000,000 to VND 25,000,000 for submitting VAT declarations late by over 90 days from the deadline for tax return filing, with payable tax arising and the taxpayer has fully paid the tax and late payment charges to the state budget before the tax authority announces the tax inspection decision, or before the tax authority documents the late submission of tax declarations as prescribed in Clause 11, Article 143 of the Tax Administration Law 2019.

In cases where the fine according to this clause exceeds the tax owed as declared on the tax return, the maximum fine for this case is equal to the payable tax declared on the tax return but not less than the average of the fine bracket prescribed in Clause 4, Article 13 Decree 125/2020/ND-CP

Furthermore, individuals who commit such violations must take remedial measures:

- Compel full payment of late payment interest into the state budget for violations specified in Clauses 1, 2, 3, 4, and 5, Article 13 Decree 125/2020/ND-CP in cases where taxpayers delay VAT declaration leading to late payment of taxes;

- Compel submission of tax returns, appendices attached to tax returns for actions specified in points c, d, Clause 4, Article 13 Decree 125/2020/ND-CP

Note: The penalty for late submission of VAT declarations mentioned above applies to violations committed by organizations. For individuals with similar violations, the fine is half the amount imposed on organizations (according to Clause 5, Article 5 Decree 125/2020/ND-CP)

In what cases is the late payment of taxes not calculated?

Based on Clause 5, Article 59 of the Tax Administration Law 2019, specific cases in which late payment of taxes is not calculated are as follows:

- Taxpayers supplying goods and services paid for from state budget funds, including subcontractors specified in contracts signed with the investor and directly paid by the investor, are not subject to late payment interest if they have not yet received payment.

The tax debt not subject to late payment interest is the total tax owed to the state budget by the taxpayer but does not exceed the amount outstanding by the state budget;

- Cases specified at point b, Clause 4, Article 55 of the Tax Administration Law 2019 do not incur late payment interest while awaiting analysis and verification results, while the official price is yet to be determined, or when actual payments and adjustments added to the customs value are not yet identified.

Note: Taxpayers who must pay late payment interest pursuant to Clause 1 of this Article are exempt from late payment interest in force majeure events specified in Clause 27, Article 3 of the Tax Administration Law 2019.

Based on Clause 27, Article 3 of the Tax Administration Law 2019, force majeure cases include:

- Taxpayers suffer property damage due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents;

- Other force majeure events as prescribed by the Government of Vietnam.